Include federal tax concepts in state tax variables for states that adopt federal ones

For example, several states adopt federal AGI, standard deduction, itemized deductions, and/or taxable income concepts. In #5436 I skipped those as we need to decide how to handle them. I see three options:
1. Create new variables for them by hand, e.g. a `co_agi` file with `adds = ["adjusted_gross_income"]`
2. Create new variables for them in a loop, similar to `_generate_state_mfs_variables.py` in #5436
3. Use a conditional sum in the summary variables like `state_agi` to use federal concepts in the relevant states, rather than `adds`